DISTRIBUTED SOLAR POWER ASSOCIATION,NEW DELHI vs. CIT(E), NEW DELHI

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ITA 30/DEL/2019Status: DisposedITAT Delhi14 September 2023Bench: SHRI N.K. BILLAIYA (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was barred by limitation due to the delay and the absence of a properly filed application for condonation of delay. The assessee failed to provide sufficient facts and attestation in their condonation application.

What were the facts?

The assessee filed an appeal against the order dismissing their application for registration under Section 12A of the Income Tax Act. The appeal was filed with a significant delay and lacked proper documentation for condonation of delay.

What were the issues?

Whether the appeal filed beyond the prescribed limitation period, without a proper condonation of delay application, is maintainable.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’: NEW DELHI

Before: SHRI N.K. BILLAIYA & SHRI ANUBHAV SHARMA

For Respondent: Shri T James Singson, CIT( DR)
Hearing: 06.09.2023Pronounced: 14.09.2023

This appeal has been preferred by the Assessee against the order dated 28.09.2018 in case No. CIT(E)/12A/D-2048/2018-19/9037 passed by Commissioner of Income Tax (Exemption), New Delhi, dismissing application for Registration u/s 12A of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’)

2.

None appeared by the assessee and the case was called for hearing and the record shows notices have been issued to the assessee on various occasion. The ITA No.- 30/Del/2019 Distributed Solar Power Associatiion impugned order U/s 12AA of the Act was passed on 28.9.2018 and appeal was instituted on 03.01.2019 with a delay of 37 days. Earlier on 8.2.2022, the Bench has observed that the assessee is directed to remove the defect in the appeal as no application for condonation of delay has been filed. The record shows the condonation of delay application is on record, which has no facts necessary to adjudicate the question on sufficiency of reasons. The affidavit filed along with the application also does not disclose such facts and even is not attested as required under the law. In the light of aforesaid facts, the appeal is dismissed barred by limitation.

Order pronounced in the Open Court on 14.09.2023

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